<SEC-DOCUMENT>0001493152-20-018289.txt : 20201026
<SEC-HEADER>0001493152-20-018289.hdr.sgml : 20201026
<ACCEPTANCE-DATETIME>20200924170844
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-20-018289
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200924

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			US ENERGY CORP
		CENTRAL INDEX KEY:			0000101594
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				830205516
		STATE OF INCORPORATION:			WY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		675 BERING, SUITE 100
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057
		BUSINESS PHONE:		303 993 3200

	MAIL ADDRESS:	
		STREET 1:		675 BERING, SUITE 100
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77057

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTERN STATES MINING INC
		DATE OF NAME CHANGE:	19851229
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="corresp_001.jpg" ALT="" STYLE="height: 45px; width: 183px"></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 50%; vertical-align: bottom"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">675
        Bering, Suite 100</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Houston,
        TX 77057</FONT></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
24, 2020</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Irene Barberena-Meissner</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>VIA
    EDGAR</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attorney
    Advisor</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
    of Corporate Finance</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
    Securities and Exchange Commission</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
    F Street, N.E.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington
    D.C. 20549</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Request
    for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-248906) of U.S. Energy Corp. (the &ldquo;<U>Registrant</U>&rdquo;)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Acceleration
Request</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Request
Date</B>: Friday, September 25, 2020</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Request
Time</B>: 3:00 p.m. Eastern Time (or as soon thereafter as practicable)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dear
Ms. Barberena-Meissner:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effectiveness of the above-captioned Form
S-3 Registration Statement (the &ldquo;<U>Registration Statement</U>&rdquo;) be accelerated so that such Registration Statement
will become effective on Friday, September 25, 2020 at 3:00 p.m., Eastern Time, or as soon thereafter as practicable. The Registrant
hereby authorizes The Loev Law Firm, PC, counsel to the Registrant, to orally modify or withdraw this request for acceleration.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, David M. Loev, of The Loev Law
Firm, PC, at (832) 930-6432.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Ryan L. Smith</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ryan
    L. Smith </FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CEO</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>corresp_001.jpg
<TEXT>
begin 644 corresp_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  M +<# 2(  A$! Q$!_\0
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M0W<H3BE)V:T\CL:*YA/#_B%>&\7W##_KSBS^=3+X8FD'^F>(-6G'=5E$0/\
MWP ?UIW?8CEC_-^9M7-Y:V4?F75Q% G]Z1PH_6LO_A)(;D[=*M+G4&_OQILB
M'U=L#\LU):^&-&M)!*EA')*/^6LV97_-LFM<  8' HU%[J\S%^P:KJ(_XF%Z
M+2$_\N]D2&/UD//Y 5?L-+L=,C,=E;1P@\L5'S,?4GJ?QJW1183DWH%%%%,D
2**** "BBB@ HHHH **** /_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
